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Tennessee · Snapshot Tennessee Code Release 76 (2021-05), retrieved 2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or amended · Newer source version available

Tenn. Code Ann. § 67-4-2304: Tax on energy purchased from an energy resource recovery facility. [Effective on July 1, 2021.]

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Where this section sits in the code
  1. Title 67 Taxes And Licenses
  2. Chapter 4 Privilege and Excise Taxes
  3. Part 23 Special User Privilege Tax Law [Effective on July 1, 2021.]

(a) There is levied a tax of seven percent (7%) on the purchase price of energy in the form of steam or chilled water purchased from an energy resource recovery facility operated in a county with a metropolitan form of government.

(b) The tax collected pursuant to this section shall be deposited in the state general fund.

Collected 2026-09-17T21:57:30Z. Source file · JSON

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